The Witness Sequestration Rule

question 35

Multiple Choice

The witness sequestration rule:

• A)prevents witnesses from discussing the case before testifying.
• B)prevents one witness from hearing another witnesses' testimony.
• C)encourages witnesses to work together and corroborate their stories.
• D)allows witnesses a chance to rehearse their testimony before testifying in the court room.

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Definitions:

Allowance for Doubtful Accounts

A contra-asset account used to estimate the portion of accounts receivable that may not be collectible.

Bad Debts Expense

A non-cash expense that represents accounts receivable that a company no longer expects to collect, indicating customers are unlikely to pay their outstanding debts.

Allowance Method

An accounting technique used to estimate and account for potential uncollectible accounts receivable as an expense against current period income.

Bad Debts Expense

An expense recognized when it is judged that some accounts receivable cannot be collected, reflecting the cost of credit sales that will not turn into cash.